Capital Gains Tax

If you are looking at Capital Gains Tax or planning your finances, please feel free to contact us. We can discuss your specific circumstances to help you plan tax efficiently.

  2016/17 2017/18 2018/19
Individuals
Exemption £11,100 £11,300 £11,700
Standard rate 10%# 10%# 10%#
Higher rate* 20%# 20%#  20%#
Trusts
Exemption £5,550 £5,650  £5,850
Rate 20% 20%  20%
*For higher and additional rate taxpayers

# A standard rate of 18% and higher rate of 28% applies to gains on residential property and carried interests.

Entrepreneurs' Relief

The first £10m of qualifying gains are charged at 10%. Gains in excess of the limit are charged at the rates detailed above.

External Long Term Gain Relief in Unlisted Companies

The first £10m of qualifying gains are charged at 10%. Gains in excess of the limit are charged at the rates detailed above.

Please contact us for further information.

Disclaimer:  This App and its contents have been produced as a helpful reference point.  The information should be used as a guide only and your specific circumstances are best discussed directly with us.

No reliance should be placed on this material and no action should be taken without seeking the appropriate professional or legal advice. Although the authors make reasonable efforts to ensure the content of this App is accurate and up-to-date, the authors make no representations, warranties or guarantees that the content is accurate, complete or up-to-date and accept no responsibility whatsoever for any loss occasioned by anyone acting on information within this App.